HomeMy WebLinkAboutR-2004-195 Write-off of Certain Uncollectable Accounts ReceivableRESOLUTION NO. R-2004- 195
A RESOLUTION authorizing the write-off of certain uncollectable
accounts due to various funds of the City of Yakima.
WHEREAS, attached is an exhibit entitled "Accounts Receivable to
be Written -Off" consisting of a list of delinquent accounts due to various
funds of the City to be discharged by City Council action, now, therefore.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
YAKIMA:
The delinquent accounts listed on the attached exhibit entitled
"Accounts Recommended for Council Write -Off 2004" are hereby
recognized by the City Council as uncollectable and the Director of
Finance of the City is herby authorized to write-off these debt accordingly.
ADOPTED BY THE CITY COUNCIL this 14th day of
December ,2004.
ATTEST:
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Paul P. George, Mayor
CITY CLERK
ACCOUNTS RECOMMENDED FOR COUNCIL WRITE-OFF 2004
Date
09/01/1995
Name
Account #
Statute of
Limitations
Bankruptcy
Collection
Uncollectable
Misc.
Grand Total
Remarks
A-1 Sign & Bench
1709
$9,008 03
$9,008 03
Transit Bench Ads -Acct Uncollectable Chapter
7 Bankruptcy
02/12/1998
Donohue Excavating
2811
$118.14
$118.14
Water Meter Repair/Labor-Acct. Cancelled
from YCCS/Statute of Limitations
09/20/1999
01/12/2000
Evans, Charlotte
3685
$165 72
$165.72
Inmate Medical Bill -Acct Cancelled from YCCS
Statute of Limitations
Evans, Charlotte
3779
$602.84
$602.84
Inmate Medical Bill -Acct Cancelled from YCCS
Statute of Limitations
07/05/2000
Falcon Electronic
3859
$825.00
$825 00
Fire Alarm Monitor Billing -Acct. Cancelled
YCCS Defunct Company Uncollectable
07/16/2003
Gonzalez, Francisco
5022
$243.75
$243 75
Hydrant Meter Replace/Labor-Acct Cancelled
from YCCS Bankruptcy Chapter 7
08/17/1999
Hinote, James M
3580
$80.72
$80 72
Inmate Medical Bill -Acct Cancelled from YCCS
Client Deceased Uncollectable
01/12/2000
John, Jimmy F
35931
$2,695 37
$2,695.37
Inmate Medical Bill -Acct Cancelled from YCCS
Client Deceased Uncollectable
07/22/1998
Kittleson, Lynne
2680
$48 50
$48.50
Charge to Copy Materials -Acct. Cancelled from
YCCS Statute of Limitations
04/27/2000 Maynard, Kenneth L
3795
$1,148 25
$1,148.25
Inmate Medical Bill -Acct. Cancelled from YCCS
Client Deceased Uncollectable
10/27/2003
Moes Pressure Wash
5227
$281 91
$281 91
Hydrant Meter Charges -Acct. Cancelled from
YCCS Bankruptcy Chapter 7
09/20/1999
Valencia, Pedro M
3670
$56.54
$56 54
Inmate Medical Bill -Acct. Cancelled from YCCS
Client Deceased Uncollectable
$9,533.69
Totals
$1,760.20
$3,980.88
$0.00
$15,274/7
Note: YCCS is the name of the collection agency current
y under contract with the C
ty of Yakima.
1 Council Write Off CRP
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. /04
For Meeting Of: 12/14/04
ITEM TITLE: A Resolution Authorizing Certain Uncollectable Central Receivable
Accounts to be Written Off.
SUBMITTED BY: Rita Anson, Finance Director
Cindy Epperson, Financial Services Manager, 575-6070
CONTACT PERSON/TELEPHONE: Cindy Eppersoi - Financial Services Manager, 575-6070
SUMMARY EXPLANATION:
Periodically, Finance reviews Accounts Receivable balances and recommends that Council
write-off certain accounts. (The last write-off was approved in December of 2003) Currently,
we have identified 12 accounts ranging from $48.50 to $9,008.03 to be written off from Central
Receivable Accounts. Typically, once an item has been billed, it takes Council action to
remove it from our records.
There are several reasons that accounts are considered uncollectable. Normally, the most
common is that the billing has been outstanding for so long that it has passed the statute of
limitations time limit for collecting the debt. When bankruptcies occur, and we have an
unsecured interest, write-off is recommended. When the collection agency is not able to
actively pursue collection or a court action dismisses the liability, the City is notified that the
account is uncollectable. The attached listing separates the accounts into these three
categories.
Normally, the City doesn't actually record the revenue until time of collection, therefore, this
write-off does not "reverse" any revenue already booked. The attached resolution would
authorize the write-off of uncollectable accounts, and we are respectfully submitting it for
Council's review and adoption.
Resolution X Ordinance Other (Specify) Report
Contract Mail to (name and address):
Phone:
Funding Source N/A
APPROVED FOR SUBM1'1"I'AL:
City Manager
STAFF RECOMMENDATION: Adopt Resolution
BOARD/COMMISSION RECOMMENDATION:
COUNCIL ACTION: Resolution adopted. RESOLUTION NO. R-2004-195